SEC Comment Letter 0000000000-23-013876 to D-Wave Quantum Inc. (QBTS)
D-Wave Quantum Inc.
Date: Dec. 20, 2023 · CIK: 0001907982 · Accession: 0000000000-23-013876
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File numbers found in text: 001-41468
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United States securities and exchange commission logo
December 20, 2023
John Markovich
Chief Financial Officer
D-Wave Quantum Inc.
3033 Beta Avenue
Burnaby, British Columbia V5G 4M9
Canada
Re:D-Wave Quantum Inc.
Form 10-Q for the Quarterly Period Ended September 30, 2023
Filed November 9, 2023
File No. 001-41468
Dear John Markovich:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Technology